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1998 (12) TMI 567 - SUPREME COURT
The learned single Judge failed to exercise the jurisdiction vested in him while non-suiting the appellant. It, therefore, appears appropriate to us to allow this appeal, set aside the order of the learned single Judge and remit the matter to the High Court for a fresh decision of the regular second appeal and the cross objections on their own merits. The appeal, therefore, succeeds and is allowed. The RSA and cross objections are remitted to the High Court for fresh disposal on merits in accordance with law.
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1998 (12) TMI 345 - GOVERNMENT OF INDIA (DEPARTMENT OF REVENUE - REVIS
Foreign Travel Tax - Delayed payment - Penalty ... ... ... ... ..... s were to make the payment together with interest on the amount of tax not so paid for the period for which such tax has been delayed that penalty of not less than one fifth but which may extend three times of the amount of tax not so paid within the prescribed time limit also becomes payable after due observance of the principles of natural justice by way of issue of show cause notice and upon adjudication. 6. emsp In view of the above discussions imposition of penalty under Section 38(3) of the Finance Act, 1979 cannot be assailed. Rule 10A of the FTT Rules, 1979 brought into force w.e.f. 1-9-1994 specifically provides for imposition of penalties for delayed submission of the FTT returns which shall not be less than Rupees two thousand but which may extend to Rupees twenty thousand. Hence, imposition of penalties of Rs. 2,500/- and Rs. 17,000/- also cannot be assailed. 7. emsp In the result, the revision applications devoid of merits are rejected. It is ordered accordingly.
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